Central Board of Indirect Taxes & Customs (CBIC) vide its Notification no.48/2020-Central Tax dated 19th June 2020 has prescribed that a registered person under GST who is registered under Companies Act, 2013 shall be allowed to furnish his return in Form GSTR-3B and GSTR-1 through Electronic Verification Code (EVC) Mode.
CBIC has amended sub-rule(1) in Rule 26 of Central Goods & Services Tax Rule, 2017 by substituting the second proviso and prescribing that Registered Person under GST having registration under Companies Act,2013 (Section 18 of Companies Act,2013) shall be allowed to furnish return under Section 39 in Form GSTR-3B during the period from 21st April 2020 to 30th September 2020 through EVC Mode.
With this Notification, CBIC has also allowed furnishing the details of outward supplies under section 37 in Form GSTR-1 during the period from 27th May 2020 to 30th September 2020 through EVC mode by such registered persons.
What is EVC Mode?-Electronic Verification Code or EVC Mode is a return filing mode which allows a taxpayer to furnish his return by submitting the OTP generated on his registered telephone number under GST. A taxpayer can avail this option after submitting his return for the purpose of filing.
Earlier, Companies were only allowed to furnish their returns through the attachment of Digital Signature Certificates (DSC) only. However, As part of Covid-19 relief measures, CBIC has enabled EVC mode for Companies as well.
Source: www.cbic-gst.gov.in
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